Professor of Taxation and Accounting, Director of Research (Accounting)

Professor Lynne Oats joined Exeter Business School in September 2010 having previously held academic posts at the Universities of Warwick, Sheffield Hallam and Curtin University of Technology. Her research interest is taxation policy and practice in social and institutional context, in both historical and contemporary settings. She has published extensively in the field and is co-author of four books: Taxation Policy and Practice (with Andy Lymer), Principles of International Taxation (with Angharad Miller), Taxation: A Fieldwork Research Handbook and Accounting Principles for Tax Purposes (with Bill Telford).

Research clusters

Research interests

Research projects

Social theory and taxation, exploring the way in which social theory can be used to help better understand the practices by which tax policy is put into action in society.

Tax policy and practice: research with former and current PhD students, concerned with the way in which tax obligations are managed by both taxpayers and the tax authorities, including tax avoidance. Current projects include the role of tax advisors in the large business tax environment, risk management in the context of large businesses and cooperative compliance arrangements with tax authorities, the role of social media in tax compliance and international tax practice including transfer pricing.
Tax history: ongoing research into 18th and 19th century taxation, including the Newspaper Stamp Duty project that examines the emergence and subsequent demise of UK taxation of newspapers. Also 20th century taxation, in particular the taxation of corporate profits, including the World War I excess profits duty.

Within fields as diverse as psychology, economics, sociology, and law, tax researchers have become increasingly interested in how societal norms influence individuals to comply (or not) with tax laws. However, it is not always apparent how these insights may contribute to tax administration and tax policy. First, this paper will present an overview of current research on social norms and tax compliance, bringing together results from a variety of research traditions. Rather than aiming to provide an exhaustive presentation of all research on social norms and compliance, we aim to highlight primary trends in past research, provide conceptual clarification, and highlight future research directions. Second, the paper will discuss avenues for employing knowledge about social norms in improving tax compliance. We review the social norms approach to changing individuals’ behaviour, including insights from relevant health and environmental campaigns, and discuss several options for designing future social norms campaigns for tax compliance, including potential caveats

Abstract:Taxing Jamaica: the stamp act of 1760 & Tacky's rebellion

In 1760 the colonial assembly in Jamaica passed an act imposing stamp duties on the island colony as a response to increased costs in the wake of a slave rebellion. This article examines the conditions in Jamaica which led to the introduction of the 1760 stamp act, and discusses the provisions of the Jamaican act along with the reasons for its failure. This episode in eighteenth century taxation serves as a reminder of the importance of both the social context and political expediency in the introduction of new forms of taxation.

Abstract:A conceptual map of tax rule change

The purpose of this paper is to present a conceptual map to assist tax scholars inframing their analyses of tax rule change. The map is developed in two stages; the firstidentifies the various factors that bring pressure to bear on the tax system to initiaterule change. The second stage observes the subsequent effect of change, or a failureto change, in terms of taxpayer response, which in turn becomes a further pressure formore change. The map is illustrated using two vignettes from different periods in time,and it is hoped that it will inspire tax scholars, from whatever disciplinary background,to embrace the complexity and hidden depths of tax as a field of enquiry.

Within fields as diverse as psychology, economics, sociology, and law, tax researchers have become increasingly interested in how societal norms influence individuals to comply (or not) with tax laws. However, it is not always apparent how these insights may contribute to tax administration and tax policy. First, this paper will present an overview of current research on social norms and tax compliance, bringing together results from a variety of research traditions. Rather than aiming to provide an exhaustive presentation of all research on social norms and compliance, we aim to highlight primary trends in past research, provide conceptual clarification, and highlight future research directions. Second, the paper will discuss avenues for employing knowledge about social norms in improving tax compliance. We review the social norms approach to changing individuals’ behaviour, including insights from relevant health and environmental campaigns, and discuss several options for designing future social norms campaigns for tax compliance, including potential caveats

Abstract:Taxing Jamaica: the stamp act of 1760 & Tacky's rebellion

In 1760 the colonial assembly in Jamaica passed an act imposing stamp duties on the island colony as a response to increased costs in the wake of a slave rebellion. This article examines the conditions in Jamaica which led to the introduction of the 1760 stamp act, and discusses the provisions of the Jamaican act along with the reasons for its failure. This episode in eighteenth century taxation serves as a reminder of the importance of both the social context and political expediency in the introduction of new forms of taxation.

Abstract:Taxation: a Fieldwork Research Handbook

2011

Abstract:A conceptual map of tax rule change

The purpose of this paper is to present a conceptual map to assist tax scholars inframing their analyses of tax rule change. The map is developed in two stages; the firstidentifies the various factors that bring pressure to bear on the tax system to initiaterule change. The second stage observes the subsequent effect of change, or a failureto change, in terms of taxpayer response, which in turn becomes a further pressure formore change. The map is illustrated using two vignettes from different periods in time,and it is hoped that it will inspire tax scholars, from whatever disciplinary background,to embrace the complexity and hidden depths of tax as a field of enquiry.

Tax is a fast moving field that cuts across a number of disciplinary agendas. Students studying tax within the Business School can explore new ways of thinking, examining tax as a social phenomenon from the point of view of not only accounting and economics, but also law, politics, history and sociology.